You asked for copies and summaries of any available ordinance that gives a property tax abatement or exemption to volunteer fire fighters pursuant to PA 99-272, as modified by PA 00-140. The report summarizes ordinances from Avon, Bozrah, Glastonbury, Orange, Ridgefield, South Windsor, and Wethersfield.

AVON

Abatements range from $ 250 to $ 1,000. To be eligible for an abatement, a fire fighter must (1) live in Avon, (2) be a department member in good standing, (3) meet the department's minimum attendance requirements (75% of drills and 75% of meetings), and (4) earn at least 10 activity points during the year.

Activity points are awarded as follows: fires, 4 points; required classes, 3 points; other approved classes, 3 points; drills and monthly meetings, 2 points; and committee involvement and other activities, 1 point. (Additional points are awarded to fire fighters holding specified senior positions or ranks. ) Activity points are adjusted to reflect a fire fighter's length of service. Fire fighters with more than 20 years of service earn an additional 100 points; those with more than 25 earn an additional 200 points. The abatement is calculated as follows:

Adjusted Activity Points*	Maximum Abatement
Over 400	$ 1,000
301-400	750
201-300	500
101-200	250
0-100	0

* At least 10 of the points must be earned activity points

BOZRAH

Abatements range from $ 500 to $ 1,000. To qualify for the minimum abatement, a fire fighter must attend at least 25% of the emergency calls during the year and meet the department's training requirements. A member certified as fire fighter I, medical response technician, or advanced police officer is eligible for an additional $ 250 for each category of certification. The abatement amount may be cumulative up to a $ 1,000 maximum for the year.

GLASTONBURY

Abatements range from $ 500 to $ 1,000. To qualify for an abatement, a fire fighter must live in Glastonbury, serve for at least one year, and complete his probationary period by April 1 of the year for which he applies. He must also be "an active member in good standing. " A fire fighter is a member in good standing if he responds to at least 35% of alarms and attends required training sessions or drills.

The abatements are calculated as follows: one year of service, $ 500; five years of service, $ 750; 10 years of service, $ 1,000. A volunteer who has completed 25 years in good standing and reached age 55 continues to get a $ 1,000 abatement for as long as he lives in Glastonbury, owns property there, or both, regardless of his status in the department.

ORANGE

Abatements range from $ 100 to $ 1,000. To qualify for an abatement, the fire fighter must live in Orange and serve for at least two years immediately preceding the year of the abatement. In addition, during the calendar year preceding the abatement, he must have attended at least (1) four regular or special meetings of the Orange Volunteer Fire Association, Inc. and (2) 20 instructional drills or documented with the training officer at least 30 hours of equivalent training. The abatement amount is based on years of service and the number of fires to which the

fire fighter responds. It ranges from $ 100 to $ 500 for fire fighters responding to less than 25% of fires in the pertinent period and from $ 200 to $ 1,000 for fire fighters responding to more than 25% of fires.

RIDGEFIELD

All department members (except honorary members) in good standing are eligible for the abatement. The credit is applied first to real estate. If the fire fighter does not have any or sufficient property for the allowable credit, the credit may be applied to other property he owns.

SOUTH WINDSOR

Abatements range from $ 250 to $ 1,000. To be eligible for an abatement, the fire fighter must (2) complete at least two years of service by the July preceding the date of the abatement and (2) achieve a "good year" as defined by the department's Service Award Program. The abatement amount is based on years of service as follows: two years, $ 250; five years, $ 500; seven years, $ 750; and 10 years, $ 1,000. Fire fighters who served 20 years and have reached the mandatory retirement age continue to receive the $ 1,000 abatement.

WETHERSFIELD

To qualify for an abatement in Wethersfield, the fire fighter must earn a "good year of service" under the terms and requirements of the Wethersfield volunteer fire fighter's pension plan in the preceding year. Any fire fighter who left the service and returned to duty is ineligible for the abatement until after completing one "good year of service. "

A fire fighter earns a good year of service if he attends at least 20% of all alarms and accumulates 100 points during the plan year, including 20 from attending division-sponsored drills and 10 from administrative drills. Points are awarded as follows:

1. response to alarms-2. 5 points per 1% of alarms up to a maximum of 75 points;

2. attendance at preapproved company- or division-sponsored drills-two points up to a maximum of 30;

3. attendance at preapproved company or division administrative drills-two points up to a maximum of 20; and

4. performing preapproved fire service activities, including state fire service training, fire investigations and inspections, preapproved building maintenance duties beyond normal cleanup-one point for each two hours.

If the fire fighter does not owe any real property taxes or if any balance of the $ 1,000 abatement remains after application to any real property taxes he owes, the abatement or balance must be applied against any motor vehicle taxes he owes to the town.

Attachments: All the ordinances are attached.

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